DOCTEURS BARTIK LINKOWSKI: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DOCTEURS BARTIK LINKOWSKI
Largest movements
- Cash +€205,398
up €205,398 (+98.9%), from €207,740 to €413,138
mainly Current investments (+€150,000) and Net result for the year (+€118,186)
- Current investments -€150,000
no longer reported in 2025 (was €150,000)
- Tangible fixed assets -€9,384
down €9,384 (-33.3%), from €28,150 to €18,767
of which Furniture and vehicles: -€6,883
- Reserves +€60,000
up €60,000 (+22.7%), from €264,150 to €324,150
- Other debts -€19,293
down €19,293 (-29.2%), from €66,064 to €46,771
- Profit (loss) carried forward +€8,186
up €8,186 (+23.3%), from €35,172 to €43,358
- Gross operating margin +€9,448
up €9,448 (+5.7%), from €165,829 to €175,276
- Financial income +€7,267
up €7,267 (+2,189%), from €332 to €7,598
- Taxes +€4,459
up €4,459 (+10.0%), from €44,740 to €49,199
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €393,943 | €437,805 | +€43,862 | +11.1% |
| Fixed assets | 21/28 | €33,278 | €23,771 | -€9,506 | -28.6% |
| Intangible fixed assets | 21 | €127 | €4 | -€123 | -96.5% |
| Tangible fixed assets | 22/27 | €28,150 | €18,767 | -€9,384 | -33.3% |
| Furniture and vehicles | 24 | €20,630 | €13,747 | -€6,883 | -33.4% |
| Other tangible fixed assets | 26 | €7,521 | €5,020 | -€2,500 | -33.2% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €360,666 | €414,034 | +€53,369 | +14.8% |
| Amounts receivable within one year | 40/41 | €1,124 | - | -€1,124 | |
| Trade receivables | 40 | €864 | - | -€864 | |
| Other amounts receivable | 41 | €260 | - | -€260 | |
| Current investments | 50/53 | €150,000 | - | -€150,000 | |
| Cash at bank and in hand | 54/58 | €207,740 | €413,138 | +€205,398 | +98.9% |
| Deferred charges and accrued income | 490/1 | €1,802 | €896 | -€906 | -50.3% |
| Total equity and liabilities | 10/49 | €393,943 | €437,805 | +€43,862 | +11.1% |
| Equity | 10/15 | €313,582 | €381,768 | +€68,186 | +21.7% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Contributions outside capital | 11 | €14,260 | €14,260 | = | 0.0% |
| Other | 1109/19 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €264,150 | €324,150 | +€60,000 | +22.7% |
| Distributable reserves | 133 | €264,150 | €324,150 | +€60,000 | +22.7% |
| Profit (loss) carried forward | 14 | €35,172 | €43,358 | +€8,186 | +23.3% |
| Amounts payable | 17/49 | €80,362 | €56,038 | -€24,324 | -30.3% |
| Amounts payable within one year | 42/48 | €80,362 | €56,038 | -€24,324 | -30.3% |
| Trade debts | 44 | €8,461 | €6,733 | -€1,729 | -20.4% |
| Suppliers | 440/4 | €8,461 | €6,733 | -€1,729 | -20.4% |
| Taxes, remuneration and social security | 45 | €5,837 | €2,534 | -€3,303 | -56.6% |
| Taxes | 450/3 | €5,837 | €2,534 | -€3,303 | -56.6% |
| Other amounts payable | 47/48 | €66,064 | €46,771 | -€19,293 | -29.2% |
| Remuneration, social security and pensions | 62 | €1,271 | €1,558 | +€286 | +22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,466 | €10,740 | +€275 | +2.6% |
| Other operating charges | 640/8 | €2,176 | €2,100 | -€76 | -3.5% |
| Gross operating margin | 9900 | €165,829 | €175,276 | +€9,448 | +5.7% |
| Operating profit (loss) | 9901 | €151,916 | €160,878 | +€8,963 | +5.9% |
| Financial income | 75/76B | €332 | €7,598 | +€7,267 | +2,189% |
| Recurring financial income | 75 | €332 | €7,598 | +€7,267 | +2,189% |
| Financial charges | 65/66B | €953 | €1,092 | +€139 | +14.6% |
| Recurring financial charges | 65 | €953 | €1,092 | +€139 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | €151,295 | €167,385 | +€16,090 | +10.6% |
| Income taxes | 67/77 | €44,740 | €49,199 | +€4,459 | +10.0% |
| Profit (loss) for the period | 9904 | €106,555 | €118,186 | +€11,631 | +10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €106,555 | €118,186 | +€11,631 | +10.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.